Same problem here.
I am afraid I don't have an answer myself. If it helps, the furthest that I have gone is to install "nodejs" and then manually try to install V8 from source:
R CMD INSTALL --configure-vars='INCLUDE_DIR=/usr/include/node/deps/v8/include LIB_DIR=/usr/include/node/libplatform' V8_3.2.0.tar.gz
But CRAN complains about "cannot find -lv8_libplatform", and with other combinations of INCLUDE_DIR and LIB_DIR I have not succeeded.
I have also tried several ebuilds from didactic-duck and even one from petkovich.
Also, installing from source seems to be impossible.
What "nodejs" install is the following, in case someone else has an idea about how to combine INCLUDE_DIR and LIB_DIR, or at least to enlight whether with nodejs is enough, or a full v8 installation is needed:
/usr/include/node/v8-fast-api-calls.h
/usr/include/node/v8-internal.h
/usr/include/node/v8-platform.h
/usr/include/node/v8-profiler.h
/usr/include/node/v8-util.h
/usr/include/node/v8-value-serializer-version.h
/usr/include/node/v8-version-string.h
/usr/include/node/v8-version.h
/usr/include/node/v8-wasm-trap-handler-posix.h
/usr/include/node/v8-wasm-trap-handler-win.h
/usr/include/node/v8.h
/usr/include/node/v8config.h
/usr/include/node/deps/v8
/usr/include/node/deps/v8/include
/usr/include/node/libplatform/v8-tracing.h
Thank you very much.